Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Renting of immoveable property service - The argument that as per the amended lease deed dated 29.03.2011, the building was only let out for ₹ 55,000/- per month out of ₹ 7,00,000/- and the rest of the amount was only on account of the rent of the immoveable plant and machinery, which was moveable and not liable to service tax, prima facie, cannot be accepted - HC
Renting of immoveable property service - The argument that as per the amended lease deed dated 29.03.2011, the building was only let out for ₹ 55,000/- per month out of ₹ 7,00,000/- and the rest of the amount was only on account of the rent of the immoveable plant and machinery, which was moveable and not liable to service tax, prima facie, cannot be accepted - HC
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TaxTMI 
TaxTMI 
